Auditor-Controller Page Header
Go to: Department OrganizationGo to: Staff DirectoryAvailable Auditor-Controller PublicationsAdopted Budget 2008-2009Adopted Budget 2007 - 2008Go to: Adopted Budget 2006-2007Go to: Budget DigestGo to: Comprehensive Annual Financial Report for June 30, 2007Go to: Comprehensive Annual Financial Report for June 30, 2006Comprehensive Annual Financial Report (CAFR) for June 30, 2005Go to: Tax Rates & General InformationGo to: Auditor-Controller Audit Reports pageGo to: Employee Fraud HotlineGo to: Auditor-Controller Home PageOfficial Auditor-Controller Logo

Comprehensive Annual Financial Report

 Fiscal Year Ended June 30, 2005
 
 

Comprehensive Annual Financial Report FYE 2004 Cover Page

2005 Comprehensive Annual Financial Report (complete .pdf, 3.5mb) 


Christine L. Cohen
Auditor-Controller 
 
Horizontal Line Graphic
Table of Contents
Introductory Section Page PDF
Letter of Transmittal 5 X
Certificate of Achievement for Excellence in Financial Reporting 13 X
Listing of Principal Officials 14 X
Organization Chart 15 X
Financial Section Page PDF
Independent Auditor's Report 17 X
Management's Discussion and Analysis (MD&A - Unaudited) 19 X
Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Assets 37 X
Statement of Activities 38 X

Fund Financial Statements:

Governmental Funds
Balance Sheet  40 X
Reconciliation of the Governmental Funds Balance Sheet to the Government-wide Statement of Net Assets - Governmental Activities 42 X
Statement of Revenues, Expenditures, and Changes in Fund Balances 44 X
Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-wide Statement of Activities - Governmental Activities 46 X

Fund Financial Statements:

Proprietary Funds
Statement of Fund Net Assets 47 X
Statement of Revenues, Expenses, and Changes in Fund Net Assets 48 X
Statement of Cash Flows 49 X

Fund Financial Statements:

Fiduciary Funds
Statement of Fiduciary Net Assets 51 X
Statement of Changes in Fiduciary Net Assets 52 X
Notes to the Basic Financial Statements
1.  Summary of Significant Accounting Principles 53 X
2.  Deficit Net Assets/Fund Balances 60 X
3.  Cash and Investments 61 X
4.  Property Taxes 70 X
5.  Receivables 71 X
6.  Interfund Transactions 72 X
7.  Capital Assets 75 X
8.  Accrued Liabilities 79 X
9.  Leases 79 X
10.  Long-term Debt 82 X
11.  Net Assets/Fund Balances 90 X
12.  Pension Plans 92 X
13.  Tax and Revenue Anticipation Notes Payable 98 X
14.  Risk Management 99 X
15.  Contingencies 100 X
16.  Subsequent Events 102 X
Required Supplementary Information (Other than MD&A) Page PDF
Supplemental Retirement Plan - Schedule of Funding Progress 103 X
Schedule of Employer Contributions 103 X
Budgetary Comparison Schedule - General Fund 104 X
Budgetary Comparison Schedule - Road Funds 105 X
Budgetary Comparison Schedule - Watershed Protection Districts Fund 106 X
Budgetary Comparison Schedule - Fire Protection District Fund 107 X
Note to Required Supplementary Information - Budgetary Information 108 X
Supplementary Information Page PDF

Combining and Individual Fund Statements and Schedules 

Non-Major Governmental Funds
Combining Balance Sheet 111 X
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 112 X

Combining and Individual Fund Statements and Schedules 

Non-Major Special Revenue Funds
Fund Descriptions 114 X
Combining Balance Sheet 116 X
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 120 X
Budgetary Comparison Schedule - County Library Fund 123 X
Budgetary Comparison Schedule - H.U.D. Grants Fund 124 X
Budgetary Comparison Schedule - Loan Fund 125 X
Budgetary Comparison Schedule - Fish and Game Fund 126 X
Budgetary Comparison Schedule - Domestic Violence Program Fund 127 X
Budgetary Comparison Schedule - Environmental and Energy Resources Fund 128 X
Budgetary Comparison Schedule - County Services Area 129 X
Budgetary Comparison Schedule - Workforce Development Fund 130 X
Budgetary Comparison Schedule - Spay/Neuter Program 131 X
Budgetary Comparison Schedule - Inmate Welfare Fund 132 X
Budgetary Comparison Schedule - Redevelopment Agency - Piru Project 133 X
Budgetary Comparison Schedule - In-home Supportive Services - Public Authority 134 X
Budgetary Comparison Schedule - Department of Child Support Services 135 X

Combining and Individual Fund Statements and Schedules 

Non-Major Debt Service Funds
Fund Descriptions 137 X
Combining Balance Sheet 138 X
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 140 X
Budgetary Comparison Schedule - Redevelopment Agency - Piru Project 142 X
Budgetary Comparison Schedule - Watershed Protection Districts 143 X
Budgetary Comparison Schedule - Pension Obligation Bonds 144 X

Combining and Individual Fund Statements and Schedules 

Non-Major Capital Projects Funds
Fund Descriptions 145 X
Combining Balance Sheet 146 X
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 147 X
Budgetary Comparison Schedule - Redevelopment Agency - Piru Project 148 X
Budgetary Comparison Schedule - Juvenile Justice Complex 149 X
Budgetary Comparison Schedule - Juvenile Justice Complex - Courthouse 150 X

Combining and Individual Fund Statements and Schedules 

Non-Major Permanent Fund

Fund Description 151 X
Budgetary Comparison Schedule - George D. Lyon Book Fund 152 X

Combining and Individual Fund Statements and Schedules 

Non-Major Enterprise Funds
Fund Descriptions 153 X
Combining Statement of Fund Net Assets 154 X
Combining Statement of Revenues, Expenditures, and Changes in Fund Net Assets 155 X
Combining Statement of Cash Flows  156 X

Combining and Individual Fund Statements and Schedules 

Internal Service Funds
Fund Descriptions 157 X
Combining Statement of Fund Net Assets 158 X
Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets 160 X
Combining Statement of Cash Flows  162 X 

Combining and Individual Fund Statements and Schedules 

Fiduciary Funds
Fund Descriptions 165 X
Pension Trust Funds: Combining Statement of Fiduciary Net Assets  166 X
Pension Trust Funds: Combining Statement of Changes in Fiduciary Net Assets 167 X
Investment Trust Funds: Schedule of Fiduciary Net Assets 168 X
Investment Trust Funds: Schedule of Changes in Fiduciary Net Assets 169 X
Agency Funds: Combining Statement of Changes in Assets and Liabilities 170 X

Combining and Individual Fund Statements and Schedules 

Capital Assets Used in the Operation of Governmental Funds

Capital Assets Used in the Operation of Governmental Funds 171 X
Schedule by Source 172 X
Schedule by Function and Activity 173 X
Schedule of Changes by Function and Activity 174 X
Statistical Section (Unaudited) Page PDF
For the Ten Years Ended June 30, 2005
Revenues by Source - All Governmental Fund Types   175 X
Expenditures by Function - All Governmental Fund Types 176 X
Property Tax Levies and Collections 177 X
Assessed Value of Taxable Property 178 X
Property Tax Rates and Distribution of General Levy Property Taxes Direct and Overlapping Governments 179 X
General Bonded Debt and Legal Debt Limit 180 X
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total Governmental Expenditures 181 X
Construction and Bank Deposits 182 X
Computation of Direct and Overlapping Debt as of June 30, 2005 183 X
Population by City - Five-Year Comparison as of June 30, 2005 184 X
Ten Largest Property Taxpayers Ranked by Assessed Value for the Year Ended June 30, 2005 185 X
Demographic and Miscellaneous Statistical Data as of June 30, 2005 186 X
Salaries and Surety Bonds of Elected County Officials as of June 30, 2005 187 X

 

Copyright © 2000-2007 County of Ventura, California, Auditor-Controller Office. All rights reserved. For technical problems, please contact (805) 654-3152. View our disclaimer. View the County Privacy Policy.